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What is Circular 230? Under Circ. 230 Who may practice with the IRS? Under Circ. 230 What are the standards with respect to tax returns

  1. What is Circular 230?
  2. Under Circ. 230 Who may practice with the IRS?
  3. Under Circ. 230 What are the standards with respect to tax returns documents, affidavits and other papers?
  4. Under Circ. 230 What are best practices for tax advisors?

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